83R2175 KLA-D
By: Lucio S.B. No. 372
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from the sales and use tax for property
used in manufacturing.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.318, Tax Code, is amended by adding
Subsection (u) to read as follows:
(u) The comptroller has the exclusive jurisdiction to
interpret this section for purposes of determining the eligibility
under this section of a person or of tangible personal property or
services for an exemption from the taxes imposed by this chapter.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2013.